City Council shall provide for the assessment of real property
in the City of Batavia, the function of which shall be performed by
an Assessor appointed by the City Manager or by contract services.
The Assessor shall adhere to the following calendar in preparing
the assessment roll:
|
Valuation Date
|
July 1 of previous year
|
|
Taxable Status Date
|
March 1
|
|
Exemption Filing Deadline
|
March 1
|
|
File Tentative Roll
|
May 1
|
|
Grievance Day
|
The first Thursday after the fourth Tuesday in May
|
|
File Final Roll
|
July 1
|
There shall be a Board of Assessment Review, for the purpose
of reviewing assessment complaints made in accordance with the New
York State Real Property Tax Law. The Board of Assessment Review shall
consist of no less than three nor more than five members appointed
by the Council. Members shall have a knowledge of local property values.
The terms of office of the members shall commence on the first day
of October and terminate on the 30th day of September, five years
thereafter. Each member of the Board of Assessment Review shall be
limited to two consecutive terms and may be reappointed upon a one-year
absence from the Board.
